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About Form 8804-W, Installment Payments of Section 1446

About Form 8804-W, Installment Payments of Section 1446-2026

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The document outlines the Schedule A (Form 8804) for partnerships to report penalties for underpayment of estimated Section 1446 tax. It details the conditions under which a partnership must file this schedule, methods for calculating underpayments, and instructions for determining penalties based on installment due dates and amounts owed. The form includes sections for current and prior-year safe harbors, adjusted seasonal and annualized income installment methods, and specific calculations related to foreign partners' effectively connected taxable income (ECTI).

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Click ‘Get Form’ to open it in the editor.
Begin by entering your employer identification number and name at the top of the form. This information is crucial for identifying your partnership.
In Part I, check the applicable boxes that indicate why you are filing Schedule A. This helps determine if you need to complete this form.
Proceed to Part II and enter the total section 1446 tax from your Form 8804 on line 1. If this amount is less than $500, you do not need to file this form.
Continue filling out Parts III through VII as instructed, ensuring that you accurately calculate any underpayments or penalties based on your partnership's tax obligations.

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What is the form 8804?

About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) Use Form 8804 to report the total liability under Section 1446 for the partnerships tax year. Form 8804 is also a transmittal form for Form 8805.

What is the purpose of the 8804?

Use Form 8804 to report the total liability under section 1446 for the partnerships tax year. Form 8804 is also a transmittal form for Form(s) 8805. Use Form 8805 to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnerships tax year.

Who has to file form 8804?

Every partnership that has the ECTI allocable to a foreign partner must file a Form 8804 with the IRS. The partnership must also send the IRS a Form 8805 for each foreign partner on whose behalf the partnership paid I.R.C. 1446 withholding tax and provide a copy to the foreign partner.

What is 8804 withholding?

Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). The withholding tax liability of the partnership for its tax year is reported on Form 8804. Form 8804 is also a transmittal form for Forms 8805.